Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the Tax Department under Government Policy made Petitioners legally entitled for the refund of the amount since there are no dues - In short, the department cannot take disadvantage of their own wrong of in action of withdrawing appeal. In that case there was no reason for the Petitioners to apply under the scheme and consequential deposit of amount as per the declaration. - the Taxing Department cannot enrich itself by unauthorized collection of the amount which needs to be refunded - HC
Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the Tax Department under Government Policy made Petitioners legally entitled for the refund of the amount since there are no dues - In short, the department cannot take disadvantage of their own wrong of in action of withdrawing appeal. In that case there was no reason for the Petitioners to apply under the scheme and consequential deposit of amount as per the declaration. - the Taxing Department cannot enrich itself by unauthorized collection of the amount which needs to be refunded - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
